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1971 (11) TMI 140 - SUPREME COURTLevy of sales tax - Held that:- Appeal dismissed. The appellants cannot impeach the imposition or levy of sales tax on the ground that the appellants could not collect from the purchasers of sugar the purchase tax paid by the appellants on purchase of sugarcane. Another contention was raised on behalf of the appellants that the authorities had not taken into account the varying rates of tax on purchase of sugarcane levied by different States while computing the cost of production of sugar in different States and fixing different selling prices of sugar. The High Court rightly did not entertain this contention because there were no material to support the contention.
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